In recent years, a large-capacity magnetoresistive random access memory (MRAM) using magnetic tunnel junction (MTJ) elements attracts expectation and attention. In this kind of MRAM, lower electrodes are provided on a base substrate, where switching transistors are formed, and MTJ elements are provided on the respective lower electrodes. Therefore, it is necessary to sufficiently secure contact areas for connection between the lower electrodes and the MTJ elements and between the lower electrodes and the transistors.